Columbus Company provides the following ABC costing information: Activities Labor Gas Invoices Total costs Activity-cost drivers 8,000 hours Total Costs $360,000 $12,000 6,000 gallons $40,000 2.500 invoices $412,000 The above activities used by their three departments are: Labor Gas Invoices Lawn Department 2,700 hours 1,800 gallons 1,500 invoices Bush Department 1,200 hours Plowing Department 4,100 hours 900 gallons 300 invoices 3,300 gallons 700 invoices If labor hours are used to allocate the non-labor, overhead costs, what is the overhead allocation rate? (Round the final calculation to the nearest cent.) A. $51.50 per hour B. $24.97 per hour OC. $45.00 per hour D. $6.50 per hour C